Integrated Filing — IndAS



General information about company

Scrip Code 000000
NSE Symbol VISHNUINFR
MSEI Symbol NOTLISTED
ISIN INE0PQ001012
Name of company VISHNUSURYA PROJECTS AND INFRA LIMITED
Type of company SME
Class of security Equity
Date of start of financial year 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 12-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 07-08-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Standalone
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 12-08-2026   16:00:00
End date and time of board meeting 12-08-2026   17:20:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? Yes
No. of times funds raised during the quarter 1
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
No default



Financial Results Ind-AS

Amount in (Lakhs)

Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 6,186.91 6,186.91
Other income 47.85 47.85
Total income 6,234.76 6,234.76
2 Expenses
(a) Cost of materials consumed 4,829.46 4,829.46
(b) Purchases of stock-in-trade 3.85 3.85
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (336.10) (336.10)
(d) Employee benefit expense 326.95 326.95
(e) Finance costs 134.44 134.44
(f) Depreciation, depletion and amortisation expense 190.48 190.48
(f) Other Expenses
1 Other Expenses 386.55 386.55
Total other expenses 386.55 386.55
Total expenses 5,535.63 5,535.63
3 Total profit before exceptional items and tax 699.13 699.13
4 Exceptional items 0.00 0.00
5 Total profit before tax 699.13 699.13
6 Tax expense
7 Current tax 150.00 150.00
8 Deferred tax (7.07) (7.07)
9 Total tax expenses 142.93 142.93
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0.00 0.00
11 Net Profit Loss for the period from continuing operations 556.20 556.20
12 Profit (loss) from discontinued operations before tax 0.00 0.00
13 Tax expense of discontinued operations 0.00 0.00
14 Net profit (loss) from discontinued operation after tax 0.00 0.00
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0.00 0.00
16 Total profit (loss) for period 556.20 556.20
17 Other comprehensive income net of taxes (0.66) (0.66)
18 Total Comprehensive Income for the period 555.54 555.54
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
21 Details of equity share capital
Paid-up equity share capital 259.26 259.26
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 2.14 2.14
Diluted earnings (loss) per share from continuing operations 2.14 2.14
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0 0
Diluted earnings (loss) per share from discontinued operations 0 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 2.14 2.14
Diluted earnings (loss) per share from continuing and discontinued operations 2.14 2.14
24 Debt equity ratio 0 0
25 Debt service coverage ratio 0 0
26 Interest service coverage ratio 0 0
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) NOTES FORMING PART OF THE STANDALONE UNAUDITED FINANCIAL RESULTS FOR THE QUARTER ENDED JUNE 30, 2026 1. The standalone unaudited financial results have been prepared in accordance with the recognition and measurement principles laid down in the Indian Accounting Standards (“Ind AS”) prescribed under Section 133 of the Companies Act, 2013 (“the Act”) read with the Companies (Indian Accounting Standards) Rules, 2015, as amended, other accounting principles generally accepted in India, and in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. 2. The above standalone unaudited financial results of Vishnusurya Projects and Infra Limited (“the Company”) for the quarter ended June 30, 2026, have been reviewed by the Audit Committee and subsequently approved by the Board of Directors at their respective meetings held on August 12, 2026. The statutory auditor has carried out a limited review of the above results and issued unmodified opinion. 3. As per Indian Accounting Standard 108 – “Operating Segments”, the Company has reported segment information based on the following reportable segments: a) Construction & Allied Activities b) Mining & Quarrying c) Waste Management 4. For the quarter ended June 30, 2026, the outstanding convertible share warrants were anti-dilutive in nature since the average market price of the equity shares during the period was lower than the exercise price of the warrants. Accordingly, the Basic Earnings Per Share and Diluted Earnings Per Share remained the same. 5. The figures for the quarters ended March 31, 2026 are the balancing figures between the audited figures in respect of the previous financial year and the published unaudited year-to-date figures up to the end of the third quarter of the respective financial years, which were subjected to limited review by the statutory auditors. 6. Figures relating to corresponding/previous periods have been prepared, adjusted, regrouped, reclassified, or restated wherever necessary to comply with Ind AS and current period presentation requirements. 7. The standalone unaudited financial results have been prepared on a going concern basis. 8. Pursuant to Regulation 47 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, the above financial results are available on the website of the Company and also on the websites of the Stock Exchanges, namely the NSE Limited.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2026 01-04-2026
Date of end of reporting period 30-06-2026 30-06-2026
Whether results are audited or unaudited Unaudited Unaudited
Nature of report standalone or consolidated Standalone Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Construction & Allied Activities 2,842.09 2,842.09
2 Mining & Quarrying 3,025.70 3,025.70
3 Waste Management 0.0016638 0.0016638
4 Others 0.0015273 0.0015273
Total Segment Revenue 6,186.90 6,186.90
Less: Inter segment revenue
Revenue from operations 6,186.90 6,186.90
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Construction & Allied Activities 338.78 338.78
2 Mining & Quarrying 541.29 541.29
3 Waste Management 45.01 45.01
4 Others 152.73 152.73
Total Profit before tax 1,077.81 1,077.81
i. Finance cost 106.20 106.20
ii. Other Unallocable Expenditure net off Unallocable income 273.36 273.36
Profit before tax 698.25 698.25
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Construction & Allied Activities 6,206.05 6,206.05
2 Mining & Quarrying 9,611.15 9,611.15
3 Waste Management 176.15 176.15
4 Others 152.66 152.66
Total Segment Asset 16,146.01 16,146.01
Un-allocable Assets 7,806.77 7,806.77
Net Segment Asset 23,952.78 23,952.78
4 Segment Liabilities
Segment Liabilities
1 Construction & Allied Activities 0.00 0.00
2 Mining & Quarrying 0.00 0.00
3 Waste Management 0.00 0.00
4 Others 0.00 0.00
Total Segment Liabilities 0.00 0.00
Un-allocable Liabilities 0.00 0.00
Net Segment Liabilities 0.00 0.00
Disclosure of notes on segments



Other Comprehensive Income

Amount in (Lakhs)

Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurement of the defined benefit Plans (0.88) (0.88)
Total Amount of items that will not be reclassified to profit and loss (0.88)
2 Income tax relating to items that will not be reclassified to profit or loss 0.00 0.00
3 Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4 Income tax relating to items that will be reclassified to profit or loss (0.22) (0.22)
5 Total Other comprehensive income (0.66) (0.66)





Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (1)

Amount in (Lakhs)

Mode of Fund Raising Preferential Issues
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 21-01-2026
Amount Raised 2,610.71
Report filed for Quarter ended 30-06-2026
Monitoring Agency Not Applicable
Monitoring Agency Name, if applicable
Is there a Deviation / Variation in use of funds raised No
If yes, whether the same is pursuant to change in terms of a contract or objects, which was approved by the shareholders
If Yes, Date of shareholder Approval
Explanation for the Deviation / Variation
Comments of the Audit Committee after review NIL
Comments of the auditors, if any NIL
Sr. Original Object Modified Object, if any Original Allocation Modified allocation, if any Funds Utilised Amount of Deviation/Variation for the quarter according to applicable object Remarks if any
1 Acquisition of Land in Tuticorin Not Applicable 1,675.51 0.00 1,384.82 0.00
2 Repayment of Outstanding Borrowings of the Company Not Applicable 521.85 0.00 521.85 0.00
3 General Corporate Purpose Not Applicable 152.43 0.00 152.43 0.00
4 Issue Related expenses incurred Not Applicable 260.92 0.00 260.92 0.00


Signatory Details

Name of signatory SONALI SARANGI
Designation of person Company Secretary and Compliance Officer
Place CHENNAI
Date 12-08-2026